Debt issuance costs paid
Cash payments for debt issuance costs, retained as a positive payment amount.
Worked example · a round-number company
Debt issuance costs paid$1.0B÷Revenue$5.0B=Share of revenue20.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Shows cash financing costs paid in addition to debt repayment.
Keep in mind
- Not interest expense; do not subtract again when using net issuance proceeds that already include these costs.